https://www.taxtmi.com/caselaws?id=170093 The court allowed the appeals and set aside the Commissioner's order, granting consequential relief to the appellants. The interception of the truck and seizure of Gutkha were deemed corroborative evidence of clandestine removal. The appellant's motive for overstating consumption was to align with Gutkha production. The consumption of supari was clarified based on input-output ratio and test reports. M/s. Balaji Trading Co. was considered a dummy unit. Penalties on individuals and entities were upheld, with findings of suppression of facts and misdeclaration. The standard of proof required was a preponderance of probability. en-us Tue, 03 Apr 2012 00:00:00 +0530 Mon, 28 Aug 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170093 The court allowed the appeals and set aside the Commissioner's order, granting consequential relief to the appellants. The interception of the truck and seizure of Gutkha were deemed corroborative evidence of clandestine removal. The appellant's motive for overstating consumption was to align with Gutkha production. The consumption of supari was clarified based on input-output ratio and test reports. M/s. Balaji Trading Co. was considered a dummy unit. Penalties on individuals and entities were upheld, with findings of suppression of facts and misdeclaration. The standard of proof required was a preponderance of probability. Case-Laws Central Excise Tue, 03 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170093